Rcm on legal services doubt

1.legal services by senior advocate to ind adv/pf of adv - taxable? RCM or fcm?

2.legal services by sr advocate to sr advocate - taxable?RCM OR FCM

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Replies (2)
Quick Summary
This discussion clarifies the Goods and Services Tax (GST) implications for legal services provided by senior advocates. It explains that when a senior advocate serves an individual or proprietor, it's generally considered a B2C transaction, with the advocate liable under Forward Charge Mechanism (FCM) if registered. However, when services are provided to another advocate (B2B), Reverse Charge Mechanism (RCM) typically applies, making the recipient advocate liable for GST. The content also notes that FCM might apply if the service provider is GST-registered, regardless of the recipient, and advises checking current regulations.

3. 1. Legal services by senior advocate to individual/proprietor (Ind Adv/PF of Adv): - Taxable: Yes - RCM (Reverse Charge Mechanism) or FCM (Forward Charge Mechanism): - If the senior advocate is providing services to an individual/proprietor, it is considered a Business to Consumer (B2C) transaction. In this case, the senior advocate is liable to pay GST under the FCM. 2. Legal services by senior advocate to another senior advocate: - Taxable: Yes - RCM or FCM: - If the senior advocate is providing services to another senior advocate, it is considered a Business to Business (B2B) transaction. In this case, the recipient of the service (another senior advocate) is liable to pay GST under the RCM. Please note that GST rates and regulations are subject to change, and specific exemptions or provisions may apply. 

RCM applicable only when legal services are being provided to a business entity so in both cases FCM will be applicable but only when advocate providing services is registered under GST. 

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